Section 19 in Kerala Tax on Paper Lotteries Act, 2005
19. Accounts and records to be maintained by promoters and other persons.
(1)Promoter or other person registered or liable to be registered under this Act, shall keep and maintain true and correct accounts and such other records as may be prescribed, relating to his business, showing such particulars as may be prescribed.(2)All such accounts and records shall be retained by the promoter or other person in his safe custody until the expiry of four years after the end of the year to which they relate or until the assessment reaches finality, whichever is later.(3)Where such promoter of other person is a party to an appeal or revision under this Act, he shall retain, until the appeal or revision is finally disposed of every record and accounting document that pertains to the subject matter of the appeal or revision.
